Moving a non-EU national, a family or company staff to Italy requires coordinating the entry document (visa), the residence document (permit), the tax position and, in the longer term, any access to citizenship. The Firm plans these steps together, because choices on one affect the others.
Investor Visa for Italy. Article 26-bis of Legislative Decree 286/1998 (the Immigration Act) allows entry to foreign nationals who undertake to invest at least €2 million in Italian government bonds, €500,000 in an Italian company, €250,000 in an innovative start-up, or to make a philanthropic donation of at least €1 million. Clearance (nulla osta) is issued by an inter-ministerial Committee at the Ministry of Enterprises and Made in Italy; the residence permit lasts two years and is renewable.
Elective residence and new residents. The elective residence visa is for people with substantial passive income who will not work in Italy. On the tax side, article 24-bis of the Income Tax Code allows those who move their residence to Italy, having not been resident for at least nine of the previous ten tax years, to pay a flat annual substitute tax on foreign income, which can be extended to family members, for up to fifteen years. The amount has been revised by the legislature several times and should be checked at the date of the move.
Corporate mobility. The Firm assists businesses with the entry of highly skilled workers (EU Blue Card, art. 27-quater of the Immigration Act), intra-corporate transfers (art. 27-quinquies) and quota-exempt entry of managers and specialist staff (art. 27).
Citizenship. The Firm handles citizenship applications by marriage, residence and descent, both administratively and in court. For citizenship iure sanguinis, Decree-Law 36/2025, converted by Law 74/2025, has restricted automatic transmission for those born abroad, while preserving applications filed by 27 March 2025: every case must therefore be checked against the transitional rules.
